– E-way bill for inter-state movement of goods will be implemented from 1st April, 2018. Till then e-way bill can be generatd on voluntary basis.

– You can presently register on the portal of e-way bill namely http://ewaybillgst.gov.in by using your GSTIN. You don’t need to wait till 1st April, 2018.

– E-way bill is required to be generated only where the value of the consignment exceeds Rs.50,000/- which includes tax, but doesn’t include value of exempted goods.

– No e-way bill is required if the value of the goods in an individual consignment is less than Rs. 50,000/-, even if the total value of all such consignments is more than Rs. 50,000/- in a single conveyance.

– In case of movement of goods on account of job-work, the supplier or the registered job-worker is required to generate the e-way bill.

– Supplier can authorize the transporter, courier agency and e-commerce operator to fill even PART-A of e-way bill on his behalf.

– If the distance between the principal place of business of the supplier to the place of business of the transporter is less than 50 Km, PART-B of the e-way bill is not required. Only PART-A of e-way bill is required to be filled.

– Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.

– Where goods are transported by railway or air or vessel, the e-way bill shall be generated by the registered supplier/recipient only and not by the transporter, but e-way bill is required to be produced at the time of delivery of goods.

– The validity of e-way bill is one day upto 100 Km (20 Km in case of Over-dimensional Cargo). For every 100 Km or part thereafter, it is one additional day.

For more details, please visit www.ewaybillgst.gov.in

GST-A Good & Simple Tax

WHEN TO GENERATE AN E-WAY BILL ?

E-Way Bill is mandatory for inter-state movement of goods from 1st April, 2018

>50K

<50K

Supplier to the registered job-worker

E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/- which includes tax but doesn,t include value of exempted goods.

No e-way bill is required if the value of the goods in an individual consignment is less than Rs. 50000/- even if the total value of all such consignments is more than Rs. 50000/- in a single conveyance

In case of movement of goods on account of job-work, the supplier or the registered job-worker is required to generate e-way bill.

Important Points to be noted by Transporters of Goods regarding E-way bill

E-way bill for inter-State movement of goods will be implemented from 1st April, 2018. Till then e-way bill can be generated on voluntary basis.

You can register now on the portal of e-way bill namely http://ewaybillgst.gov.in by using your GSTIN, you don,t need to wait till 1st April, 2018, 2018. if you don’t have GSTIN, then you can enrol on the portal without GSTIN too.

Railways have been exempted from generation and carrying of e-way bill, But railways are required to carry invoice or delivery challan etc. However, e_way bill has to be produced by the recipient before the delivery of the goods by the Railways.

Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated even after the commencement of the movement of the goods.

If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of exceptional nature.

Transporters can generated consolidated e-way bills in FORM GST EWB-02.

No e-way bill is required if the value of the goods in an individual consignment is less than Rs.50,000/-

Where the goods are transferred from one conveyance to another, detail of conveyance should be updated by the transporter in Part B of FORM GST EWB-01.

Once verified by any tax officer, the same conveyance will not be subject ta a second check in any State or Union Territory, unless and until, specific information concerning the same is received.

The validity of e-way is one day up to 100km (20 km in case of Over-dimensional Cargo is 500km, the transporters have 5 days to transport the cargo with valid e-way bill. Validity of on day will expire at midnight of the day immediately following the date of generation of e-way bill.

E-way bill number can be assigned by supplier/recipient or transporter to another registered or enrolled transporter.